Cory v. Konig

Opinion

BARRY-DEAL, J.

The state controller appeals from an order fixing inheritance tax, based on an earlier order sustaining respondent’s objection to the report of the inheritance tax referee. The issue on appeal is whether an agreement to disclaim part of an estate as an integral part of a will contest settlement under which the disclaimant retains a benefit in the estate constitutes an acceptance within the meaning of Probate Code section 190.7 and operates to render Revenue and Taxation Code section 13409 inapplicable.1

*99We reverse the order and remand for further proceedings.

The relevant…